Data Image Corporation and Subsidiaries

Consolidated Financial Statements for the Three Months Ended March 31, 2026 and 2025 and Independent Auditors’ Review Report

Independent Auditors' Report

The Board of Directors and Shareholders
Data Image Corporation

Introduction

We have reviewed the accompanying consolidated balance sheets of Data Image Corporation and its subsidiaries, as of March 31, 2026 and 2025, the related consolidated statements of comprehensive income, changes in equity and cash flows for the three months then ended, and the related notes to the consolidated financial statements, including material accounting policy information (collectively referred to as the "consolidated financial statements"). Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews.

Scope of Review

Except as explained in the following paragraph, we conducted our reviews in accordance with the Standards on Review Engagements of the Republic of China 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of the consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Basis for Qualified Conclusion

As disclosed in Note 13 to the consolidated financial statements, the balances of investments accounted for using the equity method as of March 31, 2026 and 2025 were $9,566 thousand and $7,551 thousand (including an investment credit balance of $694 thousand using the equity method), respectively; the net comprehensive income (loss) recognized for the three months ended March 31, 2026 and 2025 were ($169) thousand and ($1,215) thousand, respectively. Information related to the investees as described in Note 33 of the consolidated financial statements was recognized and disclosed based on the investee companies' financial statements for the same periods, which were not reviewed by auditors.

Qualified Conclusion

Based on our reviews, except for adjustments, if any, as might have been determined to be necessary had the financial statements of the non-significant subsidiaries as described in the preceding paragraph been reviewed, nothing has come to our attention that caused us to believe that the consolidated financial statements do not give a true and fair view of the consolidated financial position of Data Image Corporation and its subsidiaries as of March 31, 2026 and 2025, and of its consolidated financial performance and its consolidated cash flows for the three months ended March 31, 2026 and 2025 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and International

Accounting Standard 34 “Interim Financial Reporting” endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

The engagement partners on the reviews resulting in this independent auditors’ review report are Chih-Ming Shao and Kuo-Ning Huang.

Deloitte & Touche
Taipei, Taiwan
Republic of China

May 5, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and consolidated financial statements shall prevail.

Data Image Corporation and Its Subsidiaries
Consolidated Balance Sheets
March 31, 2026, December 31 and March 31, 2025
(In Thousands of New Taiwan Dollars)

Assets	March 31, 2026		December 31, 2025		March 31, 2025
Assets	Amount	%	Amount	%	Amount	%
Current assets
Cash and cash equivalents (Note 6)	$ 992,295	27	$ 1,024,524	28	$ 1,365,282	36
Financial assets at fair value through profit or loss - Current (Note 7)	41	-	140	-	-	-
Accounts receivable (Notes 10 and 24)	701,802	19	713,808	19	661,947	17
Accounts receivable from related parties (Notes 24 and 30)	22,181	1	27,088	1	26,569	1
Other receivables (Note 10)	18,048	-	21,998	1	13,253	-
Other receivables from related parties (Note 30)	13,449	-	10,544	-	11,385	-
Current tax assets	2,695	-	2,632	-	1,013	-
Inventories (Note 11)	776,101	21	679,423	18	565,861	15
Other current assets (Notes 18 and 30)	54,842	1	62,409	2	31,491	1
Total current assets	2,581,454	69	2,542,566	69	2,676,801	70
Non-current assets
Financial assets at fair value through other comprehensive income - Non-current (Note 8)	4,294	-	5,550	-	5,719	-
Financial assets at amortized cost - non-current (Notes 9 and 31)	1,054	-	1,054	-	-	-
Investments accounted for using the equity method (Note 13)	9,566	-	9,630	-	8,245	-
Property, plant and equipment (Note 14)	776,439	21	769,579	21	775,402	20
Right-of-use assets (Notes 15 and 30)	48,450	1	51,784	1	48,667	1
Goodwill (Note 16)	164,826	5	164,826	5	164,826	4
Intangible assets (Note 17)	33,769	1	38,697	1	51,053	2
Deferred tax assets	55,640	2	55,060	2	54,277	2
Net defined benefit assets - non-current (Note 22)	6,152	-	6,012	-	4,448	-
Other non-current assets (Notes 18 and 30)	34,353	1	34,852	1	23,883	1
Total current assets	1,134,543	31	1,137,044	31	1,136,520	30
Total assets	$ 3,715,997	100	$ 3,679,610	100	$ 3,813,321	100
Liabilities and equity
Current liabilities
Short-term borrowings (Note 19)	$ 37,059	1	$ 35,962	1	$ 45,787	1
Financial liabilities at fair value through profit or loss - Current (Note 7)	3,026	-	2,077	-	4,019	-
Contract liabilities - Current (Notes 24 and 30)	45,857	1	45,740	1	98,714	3
Accounts payable (Note 20)	490,457	13	519,355	14	399,568	11
Accounts payable from related parties (Note 30)	13,928	-	8,835	-	5,844	-
Other payables (Note 21)	415,015	11	225,801	6	409,280	11
Other payables from related parties (Note 30)	196,213	5	96,662	3	132,967	4
Current tax liabilities	59,325	2	56,690	2	69,384	2
Provisions - Current	19,821	1	18,698	-	16,206	-
Lease liabilities - Current (Notes 15 and 30)	13,296	-	13,845	-	10,812	-
Other current liabilities	14,410	1	19,320	1	14,428	-
Total current liabilities	1,308,407	35	1,042,985	28	1,207,009	32
Non-current liabilities
Deferred tax liabilities	38,088	1	38,535	1	40,977	1
Lease liabilities - Non-current (Notes 15 and 30)	26,966	1	29,689	1	29,215	1
Guarantee deposits received	93	-	90	-	489	-
Other non-current liabilities (Note 13)	-	-	-	-	694	-
Total non-current liabilities	65,147	2	68,314	2	71,375	2
Total liabilities	1,373,554	37	1,111,299	30	1,278,384	34
Equity attributable to owners of the Company
Share capital	750,996	20	750,996	20	780,996	20
Capital surplus	462,069	13	462,069	13	480,527	13
Retained earnings
Legal reserve	186,918	5	186,918	5	164,945	4
Special reserves	8,278	-	8,278	-	26,854	1
Unappropriated earnings	189,709	5	369,973	10	316,431	8
Total retained earnings	384,905	10	565,169	15	508,230	13
Other equity	11,120	-	(5,534)	-	2,177	-
Total equity attributable to owners of the Company	1,609,090	43	1,772,700	48	1,771,930	46
Non-controlling interests	733,353	20	795,611	22	763,007	20
Total equity	2,342,443	63	2,568,311	70	2,534,937	66
Total liabilities and equity	$ 3,715,997	100	$ 3,679,610	100	$ 3,813,321	100

The accompanying notes are an integral part of the consolidated financial statements.

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Consolidated Statements of Comprehensive Income
^{}[] For the Three Months Ended March 31, 2026 and 2025
^{}[] (In Thousands of New Taiwan Dollars; Except Earnings Per Share)

	For the Three Months Ended March 31
	2026		2025
	Amount	%	Amount	%
Operating revenue (Notes 24 and 30)	$ 869,660	100	$ 816,384	100
Operating costs (Notes 11, 17, 25, and 30)	671,293	77	608,113	74
Gross profit	198,367	23	208,271	26
Unrealized gain on transactions	-	-	(475)	-
Realized gain on transactions	105	-	-	-
Realized gross profit	198,472	23	207,796	26
Operating expenses (Notes 17, 25, and 30)
Selling expenses	29,274	3	28,079	4
General and administrative expenses	58,150	7	56,579	7
Research and development expenses	55,532	6	51,637	6
Expected credit gain	(3,492)	-	(124)	-
Total operating expenses	139,464	16	136,171	17
Operating income	59,008	7	71,625	9
Non-operating income and expenses (Notes 25 and 30)
Interest income	1,755	-	2,067	-
Other income	340	-	2,944	-
Other gains and losses	928	-	(1,567)	-
Finance cost	(677)	-	(616)	-
Share of profit or loss of associates	(370)	-	(1,351)	-
Total non-operating income and expenses	1,976	-	1,477	-
Income before income tax	60,984	7	73,102	9
Income tax expenses (Note 26)	3,073	-	16,135	2
Net income	57,911	7	56,967	7

(Continued)

	For the Three Months Ended March 31
	2026		2025
	Amount	%	Amount	%
Other comprehensive income (Note 23)
Items that will not be reclassified subsequently to profit or loss
Unrealized gains(losses) on investments in equity instruments at fair value through other comprehensive income	$ (1,256)	-	$ 687	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of financial statements of foreign operations	17,365	2	10,407	1
Share of the other comprehensive income (loss) of associates accounted for using the equity method	201	-	136	-
Other comprehensive income (loss), net of income tax	16,310	2	11,230	1
Total comprehensive income	$ 74,221	9	$ 68,197	8
Net income attributable to:
Owners of the Company	$ 45,035	5	$ 44,023	5
Non-controlling interests	12,876	2	12,944	2
	$ 57,911	7	$ 56,967	7
Total comprehensive income attributable to:
Owners of the Company	$ 61,689	7	$ 54,478	6
Non-controlling interests	12,532	2	13,719	2
	$ 74,221	9	$ 68,197	8
Earnings per share (Note 27)
Basic earnings per share	$ 0.60		$ 0.56
Diluted earnings per share	$ 0.60		$ 0.56

The accompanying notes are an integral part of the consolidated financial statements.

Data Image Corporation and Its Subsidiaries
Consolidated Statement of Changes in Equity
For the Three Months Ended March 31, 2026 and 2025
(In Thousands of New Taiwan Dollars)

	Equity Attributable to Owners of the Company
	Share Capital (Note 22)	Capital Surplus (Notes 22 and 27)	Retained Earnings (Note 22)			Other equity (Note 22)		Total	Non-Controlling Interests (Note 22)	Total Equity
	Share Capital (Note 22)	Capital Surplus (Notes 22 and 27)	Legal Reserve	Special Reserves	Unappropriated Earnings	Exchange Differences on Translation of the Financial Statements of Foreign Operations	Unrealized Valuation Gain (Loss) on Financial Assets at Fair Value through Other Comprehensive Income	Total	Non-Controlling Interests (Note 22)	Total Equity
Balance on January 1, 2025	$ 780,996	$ 480,527	$ 164,945	$ 26,854	$ 506,707	$(8,551)	$ 273	$1,951,751	$ 824,078	$2,775,829
Appropriation of 2024 earnings: Cash dividends distributed by the Company	-	-	-	-	(234,299)	-	-	(234,299)	-	(234,299)
Cash dividends distributed by subsidiaries	-	-	-	-	-	-	-	-	(74,790)	(74,790)
Net income for the three months ended March 31, 2025	-	-	-	-	44,023	-	-	44,023	12,944	56,967
Other comprehensive income for the three months ended March 31, 2025, net of income tax	-	-	-	-	-	10,206	249	10,455	775	11,230
Total comprehensive income for the three months ended March 31, 2025	-	-	-	-	44,023	10,206	249	54,478	13,719	68,197
Balance on March 31, 2025	$ 780,996	$ 480,527	$ 164,945	$ 26,854	$ 316,431	$ 1,655	$ 522	$1,771,930	$ 763,007	$2,534,937
Balance on January 1, 2026	$ 750,996	$ 462,069	$ 186,918	$ 8,278	$ 369,973	$(5,995)	$ 461	$1,772,700	$ 795,611	$2,568,311
Appropriation of 2025 earnings: Cash dividends distributed by the Company	-	-	-	-	(225,299)	-	-	(225,299)	-	(225,299)
Cash dividends distributed by subsidiaries	-	-	-	-	-	-	-	-	(74,790)	(74,790)
Net income for the three months ended March 31, 2026	-	-	-	-	45,035	-	-	45,035	12,876	57,911
Other comprehensive income for the three months ended March 31, 2026, net of income tax	-	-	-	-	-	17,109	(455)	16,654	(344)	16,310
Total comprehensive income for the three months ended March 31, 2026	-	-	-	-	45,035	17,109	(455)	61,689	12,532	74,221
Balance on March 31, 2026	$ 750,996	$ 462,069	$ 186,918	$ 8,278	$ 189,709	$ 11,114	$ 6	$1,609,090	$ 733,353	$2,342,443

The accompanying notes are an integral part of the consolidated financial statements.

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Consolidated Statements of Cash Flows
^{}[] For the Three Months Ended March 31, 2026 and 2025
^{}[] (In Thousands of New Taiwan Dollars)

	For the Three Months Ended March 31
	2026	2025
Cash flows from operating activities
Income before income tax	$ 60,984	$ 73,102
Adjustments for:
Depreciation expenses	17,192	16,523
Amortization expenses	5,041	5,066
Expected credit reversed	(3,492)	(124)
Net loss on fair value changes of financial assets and liabilities at fair value through profit or loss	9,807	8,988
Finance cost	677	616
Interest income	(1,755)	(2,067)
Share of profit or loss of associates	370	1,351
Loss on disposal of property, plant and equipment	50	65
Write-down of inventories	3,240	891
Unrealized gain on transactions with associates	-	475
Realized gain on transactions with associates	(105)	-
Changes in operating assets and liabilities
Financial assets mandatorily measured at fair value through profit or loss	(2,336)	374
Accounts receivable	15,471	22,053
Accounts receivable from related parties	4,907	(240)
Other receivables	4,119	10,032
Other receivables from related parties	(2,905)	(5,921)
Inventories	(99,918)	(24,641)
Other current assets	7,567	(10,448)
Net defined benefit asset	(140)	(129)
Financial liabilities held for trading	(6,423)	(9,185)
Contract liabilities - Current	117	(1,837)
Accounts payable	(28,898)	(5,234)
Accounts payable from related parties	5,093	(2,167)
Other payables	(17,771)	(16,090)
Other payables from related parties	6,079	(775)
Provisions	1,123	937
Other current liabilities	(4,910)	572
Cash (used in) generated from operations	(26,816)	62,187
Interest received	1,586	1,992
Interest paid	(676)	(616)
Income tax paid	(1,528)	(406)
Net cash (used in) generated from operating activities	(27,434)	63,157
Cash flows from investing activities
Payments for property, plant and equipment and prepayment for equipment	(10,432)	(3,786)
Increase in refundable deposits	(84)	(1,509)

(Continued)

^{}[] - 9 -

Data Image Corporation and Its Subsidiaries

Consolidated Statements of Cash Flows

For the Three Months Ended March 31, 2026 and 2025

(In Thousands of New Taiwan Dollars)

	For the Three Months Ended March 31
	2026	2025
Decrease in other non-current assets	$ 50	$ -
Net cash used in investing activities	(10,466)	(5,295)
Cash flows from financing activities
Repayment of the principal portion of lease liabilities	(3,272)	(3,363)
Net cash used in financing activities	(3,272)	(3,363)
Effects of exchange rate changes on the balance of cash held in foreign currencies	8,943	4,984
Net (decrease) increase in cash and cash equivalents	(32,229)	59,483
Cash and cash equivalents at the beginning of the period	1,024,524	1,305,799
Cash and cash equivalents at the end of the period	$ 992,295	$ 1,365,282

The accompanying notes are an integral part of the consolidated financial statements.

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Notes to the Consolidated Financial Statements
^{}[] For the Three Months Ended March 31, 2026 and 2025
^{}[] (In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

General information

Data Image Corporation (the "Company") was approved by the Ministry of Economic Affairs on November 22, 1997 for establishment. Its scope of business is the design, manufacturing, and sales of LCD touch modules and LCD modules.

The Company’s shares have been listed on the Taiwan Stock Exchange (TSE) since March 26, 2024.

The consolidated financial statements are presented in the New Taiwan Dollar, which is the Company's functional currency.

Date and procedure for approving the financial statements

These consolidated financial statements were approved by the Board on May 5, 2026.

Application of new, amended and revised standards and interpretations

a. Initial application of the amendments to the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC Interpretations (SIC) (collectively, the “IFRS Accounting Standards”) endorsed and issued into effect by the Financial Supervisory Commission (FSC)

The initial application of the IFRS Accounting Standards endorsed and issued into effect by the FSC did not result in material changes in the Group's accounting policies and did not have a material impact on the consolidated financial position and consolidated financial performance of the Group.

b. The IFRS Accounting Standards in issue but not yet endorsed and issued into effect by the FSC

New, Amended and Revised Standards and Interpretations	Effective Date Announced by IASB (Note 1)
Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”	To be determined by IASB
IFRS 18 “Presentation and Disclosure in Financial Statements”	January 1, 2027 (Note 2)
IFRS 19 “Subsidiaries without Public Accountability: Disclosures” (including the 2025 amendments to IFRS 19)	January 1, 2027
Amendments to IAS 21 “Translation to a Hyperinflationary Presentation Currency”	January 1, 2027

Note 1: Unless stated otherwise, the above IFRS Accounting Standards are effective for annual reporting periods beginning on or after their respective effective dates.

Note 2: On September 25, 2025, the FSC announced that IFRS 18 will take effect starting from January 1, 2028. Domestic entities could elect to apply IFRS 18 for an earlier period after the endorsement of IFRS 18 by the FSC.

10 -

^{}[] IFRS 18 "Presentation and Disclosure in Financial Statements" and consequential amendments

IFRS 18 will supersede IAS 1 "Presentation of Financial Statements". The main changes comprise:

1) To classify items of income and expenses presented in the statement of profit or loss into the operating, investing, financing, income taxes and discontinued operations categories, the Group shall assess whether it has specified main business activities of investing in particular types of assets and providing financing to customers.

2) The statement of profit or loss shall present totals and subtotals for operating profit or loss, profit or loss before financing and income taxes and profit or loss.

3) Provides guidance to enhance the requirements of aggregation and disaggregation: The Group shall identify the assets, liabilities, equity, income, expenses and cash flows that arise from individual transactions or other events and shall classify and aggregate them into groups based on shared characteristics, so as to result in the presentation in the primary financial statements of line items that have at least one similar characteristic. The Group shall disaggregate items with dissimilar characteristics in the primary financial statements and in the notes. The Group labels items as "other" only if it cannot find a more informative label.

4) Disclosures on Management-defined Performance Measures (MPMs): When in public communications outside financial statements and communicating to users of financial statements management's view of an aspect of the financial performance of the Group as a whole, the Group shall disclose related information about its MPMs in a single note to the financial statements, including the description of such measures, calculations, reconciliations to the subtotal or total specified by IFRS Accounting Standards and the income tax and non-controlling interests effects of related reconciliation items.

In addition, the following consequential amendments have been made to IAS 7 "Statement of Cash Flows":

1) The Group shall use operating profit or loss as the starting point when presenting cash flows from operating activities under the indirect method.

2) Interest and dividends received by the Group shall be classified as investing activities, while interest and dividends paid shall be classified as financing activities. However, if, after assessment, the Group has a specific main operating activity, it shall determine how to classify dividends received, interest received and interest paid in the statement of cash flows by referring to how it classifies dividend income, interest income and interest expense in the statement of profit or loss. The total of each of these cash flows shall be classified in a single category in the statement of cash flows.

Except for the above impact, as of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the other impacts of the above amended standards and interpretations on the consolidated financial position and consolidated financial performance and will disclose the relevant impact when the assessment is completed.

4. Summary of material accounting policy information

a. Statement of compliance

These interim consolidated financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IAS 34 "Interim Financial Reporting" as endorsed and issued into effect by the FSC. Disclosure information included in these interim consolidated financial statements is less than the disclosure information required in a complete set of annual consolidated financial statements.

b. Basis of preparation

The consolidated financial statements have been prepared on the historical cost basis except for financial instruments which are measured at fair value and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets.

The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows:

1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;
2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and
3) Level 3 inputs are unobservable inputs for an asset or liability.

c. Basis of consolidation

The consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (i.e., its subsidiaries).

When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those of the Group.

All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. Total comprehensive income of subsidiaries is attributed to the owners of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.

See Note 12, Tables 4 and 5 for detailed information on subsidiaries (including percentages of ownership and main businesses).

d. Other material accounting policies

Except for the following, please refer to the consolidated financial statements for the year ended December 31, 2025.

1) Retirement benefits

Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant plan amendments, settlements, or other significant one-off events.

2) Income tax expense

Income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period's pretax income the tax rate that would be applicable to expected total annual earnings.

Material accounting judgments and key sources of estimation uncertainty

In the application of the Group's accounting policies, management is required to make judgments, estimations, and assumptions on the carrying amounts of assets and liabilities that are not readily apparent

12 -

from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The material accounting judgments and key sources of estimation uncertainty applied to these consolidated financial statements are consistent with those applied to the consolidated financial statements for the year ended December 31, 2025.

6. Cash and cash equivalents

	March 31, 2026	December 31, 2025	March 31, 2025
Cash on hand and petty cash	$ 164	$ 162	$ 156
Checking accounts and demand deposits	546,731	570,762	731,526
Cash equivalents
Time deposits	445,400	453,600	633,600
	$ 992,295	$ 1,024,524	$ 1,365,282

7. Financial instruments at fair value through profit or loss

	March 31, 2026	December 31, 2025	March 31, 2025
Financial assets - Current
Financial assets mandatorily measured as at FVTPL
Derivative instruments (not under hedge accounting)
Foreign exchange swap contract (a)	$ 41	$ 140	$ -
Financial liabilities - Current
Held for trading
Derivatives instruments (not under hedge accounting)
Foreign exchange swap contract (a)	$ 3,022	$ 2,056	$ 4,015
Foreign exchange forward contracts (b)	4	21	4
	$ 3,026	$ 2,077	$ 4,019

a. At the end of the reporting period, outstanding foreign exchange swap contracts not under hedge accounting were as follows:

March 31, 2026

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	USD/NTD	2026.04.02~2026.04.30	USD14,300/NTD454,211

December 31, 2025

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	USD/NTD	2026.01.02~2026.01.26	USD12,800/NTD400,205

March 31, 2025

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	USD/NTD	2025.04.02~2025.04.25	USD13,600/NTD446,834

The Group entered into foreign exchange swap contracts to manage exposures to exchange rate fluctuations of foreign currency denominated assets and liabilities.

b. At the end of the reporting period, outstanding foreign exchange forward contracts not under hedge accounting were as follows:

March 31, 2026

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	USD/RMB	2026.04.27	USD400/RMB2,758

December 31, 2025

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	USD/RMB	2026.01.30	USD1,200/RMB8,367

March 31, 2025

	Currency	Maturity Date	Contract Amount (In Thousands)
Sell	RMB/USD	2025.04.30	RMB2,898/USD400

The Group entered into foreign exchange forward contracts to manage exposures to exchange rate fluctuations of foreign currency denominated assets and liabilities.

Financial assets at fair value through other comprehensive income

	March 31, 2026	December 31, 2025	March 31, 2025
Non-current
Investments in equity instruments
Domestic unlisted shares	$ 4,294	$ 5,550	$ 5,719

The ordinary shares of Insight Genomics Inc. and Renown Information Technology Corp. are held for medium- to long-term strategic purposes. Accordingly, the management elected to designate these investments at FVTOCI as they believe that recognizing short-term fluctuations in these investments' fair value in profit or loss would not be consistent with the Group's strategy of holding these investments for long-term purposes.

^{}[] - 15 -

9. Financial assets at amortized cost

	March 31, 2026	December 31, 2025	March 31, 2025
Non-current
Pledged time deposits	$ 1,054	$ 1,054	$ -
Gross carrying amount	$ 1,054	$ 1,054	$ -
Less: Allowance for impairment loss	-	-	-
Amortized cost	$ 1,054	$ 1,054	$ -

a. As of March 31, 2026, the interest rate range of pledged time deposits was 1.7% per annum.
b. Refer to Note 31 for information related to the pledged financial assets at amortized cost.

10. Accounts receivable and other receivables

	March 31, 2026	December 31, 2025	March 31, 2025
Accounts receivable
At amortized cost
Gross carrying amount	$ 709,020	$ 724,491	$ 664,856
Less: Loss allowance	(7,218)	(10,683)	(2,909)
	$ 701,802	$ 713,808	$ 661,947
Other receivables
Business tax refunds receivable	$ 13,581	$ 12,867	$ 11,018
Others	4,467	9,131	2,235
	$ 18,048	$ 21,998	$ 13,253

a. Accounts receivable

The average credit period of sales of goods is 30 to 230 days from upon shipment or the end of the month. No interest is charged on accounts receivable. In determining the recoverability of accounts receivable, the Group considers any changes in the credit quality of accounts receivable from the original credit granting date to the balance sheet date. For new trading customers, the Group uses publicly available financial information or its own trading records to rate its major customers. The Group's exposure and the credit ratings of its counterparties are continuously monitored and credit exposure is controlled by counterparty limits that are reviewed and approved.

The Group measures the loss allowance for accounts receivable at an amount equal to lifetime ECLs. The expected credit losses on accounts receivable are estimated using a provision matrix prepared by reference to the past default experience of the customer and the customer's current financial position. As the Group's historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished according to the Group's different customer base.

The Group writes off an account receivable when there is evidence indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For accounts receivable that have been written off, the Group continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss.

The following table details the loss allowance of accounts receivable based on the Group's provision matrix.

March 31, 2026

	Counterparty without Sign of Default			Counterparty with Sign of Default	Tota
	Not Past Due	1 to 90 Days Past Due	Over 90 Days Past Due	Counterparty with Sign of Default	Tota
Expected credit loss rate	0.0%~85.0%	0.0%~54.0%	100.0%	100.0%
Gross carrying amount	$ 682,504	$ 21,423	$ 4,224	$ 869	$ 709,020
Loss allowance (Lifetime ECLs)	(1,973)	(152)	(4,224)	(869)	(7,218)
Amortized cost	$ 680,531	$ 21,271	$ -	$ -	$ 701,802

December 31, 2025

	Counterparty without Sign of Default			Counterparty with Sign of Default	Tota
	Not Past Due	1 to 90 Days Past Due	Over 90 Days Past Due	Counterparty with Sign of Default	Tota
Expected credit loss rate	0.0%~2.0%	0.0%~54.0%	100.0%	100.0%
Gross carrying amount	$ 639,838	$ 79,553	$ 4,257	$ 843	$ 724,491
Loss allowance (Lifetime ECLs)	(5,184)	(399)	(4,257)	(843)	(10,683)
Amortized cost	$ 634,654	$ 79,154	$ -	$ -	$ 713,808

March 31, 2025

	Counterparty without Sign of Default			Counterparty with Sign of Default	Tota
	Not Past Due	1 to 90 Days Past Due	Over 90 Days Past Due	Counterparty with Sign of Default	Tota
Expected credit loss rate	0.0%~0.5%	0.0%~0.5%	0.0%	100.0%
Gross carrying amount	$ 641,211	$ 22,787	$ -	$ 858	$ 664,856
Loss allowance (Lifetime ECLs)	(1,938)	(113)	-	(858)	(2,909)
Amortized cost	$ 639,273	$ 22,674	$ -	$ -	$ 661,947

The movements of the loss allowance of accounts receivable were as follows:

	For the Three Months Ended March 31
	2026	2025
Balance on January 1	$ 10,683	$ 3,016
Add: Impairment loss recognized	-	40
Less: Impairment loss reversed	(3,492)	(164)
Foreign exchange gains and losses	27	17
Balance on March 31	$ 7,218	$ 2,909

b. Other receivables – Others

In determining the recoverability of other receivables, the Group measures the allowance loss of other receivables according to the probability of collection of accounts, and after assessing the debtor's operating conditions and the possibility of recovery of accounts, the accounts that cannot be collected are included in the loss allowance.

^{}[] - 17 -

11. Inventories

	March 31, 2026	December 31, 2025	March 31, 2025
Raw materials	$ 417,969	$ 355,226	$ 318,877
Work in process	212,051	174,063	137,025
Finished goods	133,933	137,677	86,062
Merchandise	12,148	12,457	23,897
	$ 776,101	$ 679,423	$ 565,861

The cost of inventories recognized as cost of goods sold for the three months ended March 31, 2026 and 2025 were $671,293 thousand and $608,113 thousand, respectively. The cost of goods sold included inventory write-downs and scrapping losses for the three months ended March 31, 2026 and 2025 were $3,240 thousand and $891 thousand, respectively..

12. Subsidiaries

a. Subsidiaries included in the consolidated financial statements

The entities included in the consolidated financial statements are as follows, and there is no subsidiary excluding from the consolidated financial statements:

Investor	Investee	Nature of Activities	Proportion of Ownership			Remark
Investor	Investee	Nature of Activities	March 31, 2026	December 31, 2025	March 31, 2025	Remark
The Company	Data Image (MAURITIUS) Corporation	Investment	100.00%	100.00%	100.00%
The Company	DIVA Laboratories, Ltd.	Medical equipment manufacturing and sales	36.26%	36.26%	36.26%	1 and 2
DIVA Laboratories, Ltd.	DIVA Laboratories U.S., LLC.	Sales of monitor	100.00%	100.00%	100.00%
	DIVA Laboratories GmbH	Sales of monitor	100.00%	100.00%	100.00%
	Diva Capital Inc.	Reinvestment	100.00%	100.00%	100.00%
Diva Capital Inc.	Diva Holding Inc.	Reinvestment	100.00%	100.00%	100.00%
Diva Holding Inc.	Suzhou Diva Lab. Inc.	Wholesale and import and export of medical equipment	100.00%	100.00%	100.00%
Data Image (MAURITIUS) Corporation	Data Image (Suzhou) Corporation	Manufacturing, processing, and sale of LCD touch modules and LCD modules	100.00%	100.00%	100.00%

1) The Company held 36.26% of the equity in DIVA Laboratories, Ltd, and controls more than half of the directors of DIVA Laboratories, Ltd. It is considered that the Company has the substantial ability to lead its relevant activities; therefore, it is included as a subsidiary.
2) A subsidiary with significant non-controlling interests.

b. Details of subsidiaries that have material non-controlling interests

Name of Subsidiary	Principal Place of Business	Proportion of Ownership and Voting Rights Held by Non-controlling Interests
Name of Subsidiary	Principal Place of Business	March 31, 2026	December 31, 2025	March 31, 2025
DIVA Laboratories, Ltd.	New Taipei City	63.74%	63.74%	63.74%

Profit (Loss) Allocated to Non-controlling Interests

	For the Three Months Ended March 31		Non-controlling Interests
	2026	2025	March 31, 2026	December 31, 2025	March 31, 2025
DIVA Laboratories, Ltd.	$ 12,876	$ 12,944	$ 733,353	$ 795,611	$ 763,007

The summarized financial information of the Group's subsidiary below represents amounts before intragroup eliminations.

	March 31, 2026	December 31, 2025	March 31, 2025
Current assets	$ 1,117,166	$ 1,084,365	$ 1,061,989
Non-current assets	675,230	683,963	703,980
Current liabilities	(446,329)	(323,446)	(366,472)
Non-current liabilities	(30,703)	(31,843)	(37,610)
Equity	$ 1,315,364	$ 1,413,039	$ 1,361,887
Equity attributable to:
Owners of the Company	$ 582,011	$ 617,428	$ 598,880
Non-controlling interests	733,353	795,611	763,007
	$ 1,315,364	$ 1,413,039	$ 1,361,887

	For the Three Months Ended March 31
	2026	2025
Revenue	$ 222,900	$ 207,110
Net income	$ 20,201	$ 20,307
Other comprehensive income	(539)	1,217
Total comprehensive income	$ 19,662	$ 21,524
Net income attributable to:
Owners of the Company	$ 7,325	$ 7,363
Non-controlling interests	12,876	12,944
	$ 20,201	$ 20,307
Total comprehensive income attributable to:
Owners of the Company	$ 7,130	$ 7,805
Non-controlling interests	12,532	13,719
	$ 19,662	$ 21,524
Cash flow
Operating activities	$ (16,937)	$ 2,567
Investing activities	(1,250)	1,128
Financing activities	(822)	(662)
Effect of exchange rate changes on cash and cash equivalents	615	407
Net cash inflow	$ (18,394)	$ 3,440

^{}[] - 19 -

13. Investment accounted for using the equity method

Investment in associates

	March 31, 2026	December 31, 2025	March 31, 2025
Associates that are not individually material
DMC Components International, LLC	$ 7,516	$ 7,602	$ 8,245
The Linden Group Corp.	2,050	2,028	(694)
Add: Credit balance of investment accounted for using the equity method transferred to other non-current liabilities	-	-	694
	2,050	2,028	-
	$ 9,566	$ 9,630	$ 8,245

Associates that are not individually material

Name of Associate	Nature of Activities	Principal Place of Business	Proportion of Ownership and Voting Rights
Name of Associate	Nature of Activities	Principal Place of Business	March 31, 2026	December 31, 2025	March 31, 2025
DMC Components International, LLC	Sales agency	Orlando, USA	30%	30%	30%
The Linden Group Corp.	Sales of monitor	USA	19%	19%	19%

Although DIVA Laboratories, Ltd. holds less than 20% of the shares in The Linden Group Corp., it is assessed that the Group has significant influence over the company.

The Linden Group Corp., accounted for using the equity method by DIVA Laboratories, Ltd. As of March 31, 2026, the cumulative impairment loss was $25,787 thousand.

For the three months ended March 31, 2026 and 2025, investments were accounted for using the equity method and the share of profit or loss and other comprehensive income of those investments were calculated based on financial statements which have not been reviewed.

14. Property, plant and equipment

	Land	Buildings	Machinery	Other Equipment	Total
Cost
Balance on January 1, 2026	$ 280,641	$ 655,252	$ 396,327	$ 106,373	$ 1,438,593
Additions	-	-	1,637	7,564	9,201
Disposals/derecognitions	-	-	(268)	(2,568)	(2,836)
Reclassification	-	-	664	1,475	2,139
Effects of foreign currency exchange differences	-	13,780	9,711	1,880	25,371
Balance on March 31, 2026	$ 280,641	$ 669,032	$ 408,071	$ 114,724	$ 1,472,468
Accumulated depreciation
Balance on January 1, 2026	$ -	$ 294,142	$ 309,923	$ 64,949	$ 669,014
Depreciation expenses	-	5,394	4,279	3,910	13,583
Disposals/derecognitions	-	-	(268)	(2,518)	(2,786)
Effects of foreign currency exchange differences	-	7,238	7,677	1,303	16,218
Balance on March 31, 2026	$ -	$ 306,774	$ 321,611	$ 67,644	$ 696,029
Carrying amount on March 31, 2026	$ 280,641	$ 362,258	$ 86,460	$ 47,080	$ 776,439

(Continued)

^{}[] - 20 -

	Land	Buildings	Machinery	Other Equipment	Total
Carrying amount on December 31, 2025 and January 1, 2026	$ 280,641	$ 361,110	$ 86,404	$ 41,424	$ 769,579
Cost
Balance on January 1, 2025	$ 280,641	$ 654,880	$ 375,661	$ 121,030	$ 1,432,212
Additions	-	-	3,718	2,571	6,289
Disposals/derecognitions	-	-	(38)	(17,403)	(17,441)
Effects of foreign currency exchange differences	-	8,758	5,982	1,094	15,834
Balance on March 31, 2025	$ 280,641	$ 663,638	$ 385,323	$ 107,292	$ 1,436,894
Accumulated depreciation
Balance on January 1, 2025	$ -	$ 272,473	$ 298,731	$ 84,839	$ 656,043
Depreciation expenses	-	5,373	3,908	3,736	13,017
Disposals/derecognitions	-	-	(34)	(17,342)	(17,376)
Effects of foreign currency exchange differences	-	4,345	4,718	745	9,808
Balance on March 31, 2025	$ -	$ 282,191	$ 307,323	$ 71,978	$ 661,492
Carrying amount on March 31, 2025	$ 280,641	$ 381,447	$ 78,000	$ 35,314	$ 775,402

The above items of property, plant and equipment leased under operating leases are depreciated on a straight-line basis over their estimated useful lives as follows:

Buildings 30-35 years
Machinery 2-10 years
Other equipment 2-10 years

15. Lease arrangements

a. Right-of-use assets

	March 31, 2026	December 31, 2025	March 31, 2025
Carrying amounts
Land	$ 9,272	$ 9,081	$ 9,504
Buildings	35,560	38,672	35,798
Transportation equipment	1,833	2,060	2,896
Office equipment	1,785	1,971	469
	$ 48,450	$ 51,784	$ 48,667

For the Three Months Ended March 31

	2026	2025
Additions to right-of-use assets	$ -	$ 477
Depreciation charge for right-of-use assets
Land	$ 84	$ 84
Buildings	3,112	2,768
Transportation equipment	227	625
Office equipment	186	29
	$ 3,609	$ 3,506

Except for the aforementioned addition and recognized depreciation, there was no material sublease agreement or impairment on the Group's right-of-use assets for the three months ended March 31, 2026 and 2025.

b. Lease liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Carrying amounts
Current	$ 13,296	$ 13,845	$ 10,812
Non-current	$ 26,966	$ 29,689	$ 29,215

The range of discount rates for lease liabilities was as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Buildings	2.023%~2.600%	2.023%~2.600%	1.350%~2.500%
Transportation equipment	2.150%~2.600%	2.150%~2.600%	1.300%~2.150%
Office equipment	2.148%~2.600%	2.148%~2.600%	2.148%

c. Other lease information

	For the Three Months Ended March 31
	2026	2025
Expenses relating to short-term leases	$ 640	$ 516
Expenses relating to low-value asset leases	$ 300	$ 304
Expenses relating to variable lease payments not included in the measurement of lease liabilities	$ 96	$ 45
Total cash outflow for leases	$ (4,571)	$ (4,477)

The Group's leases of certain qualify as short-term leases and leases of certain qualify as low-value asset leases. The Group has elected to apply the recognition exemption and thus, did not recognize right-of-use assets and lease liabilities for these leases.

Goodwill

	For the Three Months Ended March 31
	2026	2025
Balance on January 1 and March 31	$ 164,826	$ 164,826

The Group recorded a goodwill of $164,826 thousand generated from the acquisition of DIVA Laboratories, Ltd. on October 27, 2021.

17. Intangible assets

	Patents	Computer Software	Total
Cost
Balance on January 1, 2026	$ 104,636	$ 46,552	$ 151,188
Effects of foreign currency exchange differences	-	289	289
Balance on March 31, 2026	$ 104,636	$ 46,841	$ 151,477
Accumulated amortization
Balance on January 1, 2026	$ 72,663	$ 39,828	$ 112,491
Amortization expenses	4,360	681	5,041
Effects of foreign currency exchange differences	-	176	176
Balance on March 31, 2026	$ 77,023	$ 40,685	$ 117,708
Carrying amount on March 31, 2026	$ 27,613	$ 6,156	$ 33,769
Carrying amount on December 31, 2025 and January 1, 2026	$ 31,973	$ 6,724	$ 38,697
Cost
Balance on January 1, 2025	$ 104,636	$ 44,804	$ 149,440
Disposals/derecognitions	-	(627)	(627)
Effects of foreign currency exchange differences	-	138	138
Balance on March 31, 2025	$ 104,636	$ 44,315	$ 148,951
Accumulated amortization and impairment
Balance on January 1, 2025	$ 55,224	$ 38,146	$ 93,370
Amortization expenses	4,360	706	5,066
Disposals/derecognitions	-	(627)	(627)
Effects of foreign currency exchange differences	-	89	89
Balance on March 31, 2025	$ 59,584	$ 38,314	$ 97,898
Carrying amount on March 31, 2025	$ 45,052	$ 6,001	$ 51,053

Intangible assets are amortized on a straight-line basis over their estimated useful lives as follows:

Patents
5-10 years

Computer software
3-5 years

An analysis of amortization expenses by functions:

	For the Three Months Ended March 31
	2026	2025
Manufacturing expenses	$ 3,483	$ 3,483
Selling and marketing expenses	174	174
General and administrative expenses	523	587
Research and development expenses	861	822
	$ 5,041	$ 5,066

^{}[] - 23 -

18. Other assets

	March 31, 2026	December 31, 2025	March 31, 2025
Current
Prepayments	$ 45,991	$ 55,403	$ 27,474
Others	8,851	7,006	4,017
	$ 54,842	$ 62,409	$ 31,491
Non-current
Prepayment for equipment	$ 27,362	$ 27,903	$ 8,968
Refundable deposits	3,524	3,432	9,425
Others	3,467	3,517	5,490
	$ 34,353	$ 34,852	$ 23,883

Other non-current assets pledged as collateral for bank borrowings are set out in Note 31.

19. Borrowings

Short-term borrowings

	March 31, 2026	December 31, 2025	March 31, 2025
Credit borrowings	$ 37,059	$ 35,962	$ 45,787
The range of interest rate was as follows:
	March 31, 2026	December 31, 2025	March 31, 2025
Credit borrowings	2.5%~3.0%	2.5%~3.0%	3.1%~3.2%

20. Accounts payable

	March 31, 2026	December 31, 2025	March 31, 2025
Accounts payable
Operating	$ 490,457	$ 519,355	$ 399,568

21. Other payables

	March 31, 2026	December 31, 2025	March 31, 2025
Payables for dividends	$ 206,617	$ -	$ 215,617
Payables for salaries or bonuses	60,696	94,437	58,845
Remunerations of employee	34,925	28,730	38,480
Payables for processing fees	14,635	14,729	15,526
Payables for annual leave	12,777	14,408	11,710
Payables for professional service fees	8,805	8,759	10,823
Remunerations of directors	2,255	2,803	2,473
Others	74,305	61,935	55,806
	$ 415,015	$ 225,801	$ 409,280

^{}[] - 24 -

22. Retirement benefit plans

For the three months ended March 31, 2026 and 2025, the pension expenses of defined benefit plans decreased by $13 thousand and $9 thousand, respectively. These amounts were calculated based on the pension cost rate determined by the actuarial calculation on December 31, 2025 and 2024, respectively.

23. Equity

a. Share capital

Ordinary shares

	March 31, 2026	December 31, 2025	March 31, 2025
Authorized shares (in thousands)	200,000	200,000	200,000
Authorized capital	$ 2,000,000	$ 2,000,000	$ 2,000,000
Issued and paid shares (in thousands)	75,100	75,100	78,100
Issued capital	$ 750,996	$ 750,996	$ 780,996

The share issued had a par value of $10 and the right of voting and receiving dividends.

b. Capital surplus

	March 31, 2026	December 31, 2025	March 31, 2025
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital (Note)
Issuance of ordinary shares	$ 462,063	$ 462,063	$ 480,521
May only be used to offset a deficit
Exercise of disgorgement	$ 6	$ 6	$ 6

Note: Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company's capital surplus and to once a year).

c. Retained earnings and dividend policy

According to the Company's Articles of Incorporation, the board of directors is authorized to adopt a special resolution to distribute dividends and bonuses in cash and a report of such distribution should be submitted in the shareholders' meeting

Under the dividends policy as set forth in the Articles of Incorporation, where the Company made a profit in a fiscal year, the profit shall be first utilized for paying taxes, offsetting losses of previous years, setting aside as legal reserve 10% of the remaining profit, until the accumulated legal capital reserve equals the Company's paid-in share capital, setting aside or reversing a special reserve in accordance with the laws and regulations, and then any remaining profit together with any undistributed retained earnings shall be used by the Company's board of directors as the basis for proposing a distribution plan, which should be resolved in the shareholders' meeting for the distribution of dividends and bonuses to shareholders. For the policies on the distribution of compensation of employees and remuneration of directors and supervisors after the amendment, refer to compensation of employees and remuneration of directors and supervisors in Note 25(7).

The Company's dividend policy complies with the current and future development plans, taking investment environments, capital requirements, and domestic or foreign competition status into account, and considers shareholders' interest and other factors. The Company made a profit in a fiscal year, and until the distributable earnings equal the Company's paid-in share capital 2%, dividends may be distributed in the form of both cash dividends and share dividends. However, cash dividends are limited to 10% of the total dividends distributed.

An appropriation of earnings to a legal reserve shall be made until the legal reserve equals the Company's paid-in capital. The legal reserve may be used to offset deficits. If the Company has no deficit and the legal reserve has exceeded 25% of the Company's paid-in capital, the excess may be transferred to capital or distributed in cash.

The appropriations of earnings for 2025 and 2024 are as follows:

	2025 (Note 1)	2024 (Note 2)
Legal reserve	$ 10,096	$ 21,973
Reversal of special reserve	$ (2,744)	$ (18,576)
Cash dividends	$ 225,299	$ 234,299
Cash dividends per share (NT$)	$ 3	$ 3

The above 2025 and 2024 appropriations for cash dividends had been resolved by the Company's board of directors on March 2, 2026 and March 4, 2025, respectively; the other proposed appropriations for 2024 had been resolved by the shareholders in their meeting on May 23, 2025. The other proposed appropriations for 2025 will be resolved by the shareholders in their meeting to be held on May 20, 2026.

Note 1: The calculation is based on the 78,100 thousand shares outstanding as of January 1, 2025, net of 3,000 thousand treasury shares approved for cancellation by the board of directors on July 29, 2025, and October 28, 2025, respectively.

Note 2: The calculation is based on the 78,100 thousand shares outstanding as of January 1, 2024.

d. Special reserve

	For the Three Months Ended March 31
	2026	2025
Balance on January 1 and March 31	$ 8,278	$ 26,854

When distributing earnings, additional special reserve should be appropriated for the amount equal to the difference between net debit balance reserves and the special reserve appropriated at the end of the reporting period. Any special reserve appropriated may be reversed to the extent that the net debit balance reverses and is thereafter distributed.

e. Other equity items

1) Exchange differences on the translation of the financial statements of foreign operations

	For the Three Months Ended March 31
	2026	2025
Balance on January 1	$ (5,995)	$ (8,551)
Recognized for the period
Exchange differences on the translation of the financial statements of foreign operations	16,948	10,085
Share from associates accounted for using the equity method	161	121
Balance on March 31	$ 11,114	$ 1,655

2) Unrealized valuation gain(loss) on financial assets at FVTOCI

	For the Three Months Ended March 31
	2026	2025
Balance on January 1	$ 461	$ 273
Recognized for the period
Unrealized gain (loss)
Equity instruments	(455)	249
Balance on March 31	$ 6	$ 522

f. Non-controlling interests

	For the Three Months Ended March 31
	2026	2025
Balance on January 1	$ 795,611	$ 824,078
Net income	12,876	12,944
Other comprehensive income
Exchange differences on translation of the financial statements of foreign operations	417	322
Unrealized gain (loss) on financial assets at FVTOCI	(801)	438
Share in other comprehensive income of associates accounted for using the equity method	40	15
Cash dividends distributed by subsidiaries	(74,790)	(74,790)
Balance on March 31	$ 733,353	$ 763,007

Revenue

a. Breakdown of revenue from contracts with customers

	For the Three Months Ended March 31
	2026	2025
LCD touch module	$ 590,645	$ 539,409
LCD module	55,738	62,993
Medical and industrial displays	176,145	139,155
Others	47,132	74,827
	$ 869,660	$ 816,384

b. Contract balance

	March 31, 2026	December 31, 2025	March 31, 2025	January 1, 2025
Accounts receivable (Note 10)	$ 701,802	$ 713,808	$ 661,947	$ 683,893
Accounts receivable from related parties	$ 22,181	$ 27,088	$ 26,569	$ 26,329
Contract liabilities - Current	$ 45,857	$ 45,740	$ 98,714	$ 100,551

The changes in the balance of contract assets and contract liabilities primarily result from the timing difference between the Group’s satisfaction of performance obligations and the respective customer’s payment.

Revenue in the current year that was recognized from the performance obligations satisfied with the contract liability Balance on the beginning of the year was summarized as follows:

	For the Three Months Ended March 31
	2026	2025
From contract liabilities at the start of the year	$ 1,895	$ 4,045

Net income

a. Interest income

	For the Three Months Ended March 31
	2026	2025
Bank deposits	$ 1,755	$ 2,067

b. Other income

	For the Three Months Ended March 31
	2026	2025
Others (Note 30)	$ 340	$ 2,944

c. Other gains and losses

	For the Three Months Ended March 31
	2026	2025
Valuation gain (loss) on financial assets and liabilities
Financial assets mandatorily measured at FVTPL	$ (2,435)	$ 374
Financial liabilities held for trading	(7,372)	(9,362)
Net foreign exchange gains	8,692	6,915
Loss on disposal of property, plant and equipment	(50)	(65)
Other gains	2,192	571
Other losses	(99)	-
	$ 928	$ (1,567)

d. Finance cost

	For the Three Months Ended March 31
	2026	2025
Interest on bank loans	$ 414	$ 367
Interest on lease liabilities	263	249
	$ 677	$ 616

e. Depreciation and amortization

	For the Three Months Ended March 31
	2026	2025
Property, plant and equipment	$ 13,583	$ 13,017
Right-of-use assets	3,609	3,506
Intangible assets	5,041	5,066
	$ 22,233	$ 21,589
An analysis of depreciation by function
Operating costs	$ 9,785	$ 9,229
Operating expenses	7,407	7,294
	$ 17,192	$ 16,523
An analysis of amortization by function
Operating costs	$ 3,483	$ 3,483
Operating expenses	1,558	1,583
	$ 5,041	$ 5,066

f. Employee benefits expense

	For the Three Months Ended March 31
	2026	2025
Short-term benefits	$ 154,158	$ 143,713
Post-employment benefits
Defined contribution plan	10,013	9,157
Defined benefit plan (Note 22)	(13)	(9)
	10,000	9,148
Other employee benefits	15,962	11,855
	$ 180,120	$ 164,716
An analysis of employee benefits expense by function
Operating cost	$ 89,041	$ 76,148
Operating expenses	91,079	88,568
	$ 180,120	$ 164,716

g. Compensation of employees and remuneration of directors

According to the Articles of Incorporation, where the Company made a profit in a fiscal year, the Company accrues compensation of employees at rates of no less than 5% and no higher than 20% and accrues remuneration of directors at rates of no higher than 1%. In accordance with the amendments to the Securities and Exchange Act in August 2024, the shareholders of the Company expect to resolve the amendments to the Company's Articles at their 2025 regular meeting. The amendments explicitly stipulate the allocation of non-executive employees at rates of no less than 10% of the total compensation

of employees mentioned above. The compensation of employees (including non-executive employees) and the remuneration of directors for the three months ended March 31, 2026 and 2025 are as follows:

Accrual rate

	For the Three Months Ended March 31
	2026	2025
Compensation of employees	8.00%	8.00%
Remuneration of directors	0.75%	0.75%

Amount

	For the Three Months Ended March 31
	2026	2025
Compensation of employees	$ 4,127	$ 4,580
Remuneration of directors	387	429

The appropriations of employees' compensation and remuneration of directors for 2025 and 2024 that were resolved by the board of directors on March 2, 2026 and March 4, 2025, respectively, are as shown below:

Amount

	2025	2023
Compensation of employees	$ 20,553	$ 22,810
Remuneration of directors	1,927	2,138

If there is a change in the amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in the accounting estimate.

There is no difference between the actual amounts of compensation of employees and remuneration of directors paid and the amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024.

Information on the compensation of employees and remuneration of directors resolved by the Company's board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange.

26. Income tax

a. Major components of income tax expenses recognized in profit or loss

	For the Three Months Ended March 31
	2026	2025
Current tax
In respect of the current period	$ 13,365	$ 16,110
Adjustments for prior year	(9,849)	-
Other	584	822
	4,100	16,932
Deferred tax
In respect of the current period	(1,027)	(797)
Income tax expenses recognized in profit or loss	$ 3,073	$ 16,135

b. Income tax assessments

The income tax for the Company and DIVA Laboratories, Ltd returns through 2024, have been assessed by the tax authorities.

27. Earnings per share

Unit: NTS per share

	For the Three Months Ended March 31
	2026	2025
Basic earnings per share	$ 0.60	$ 0.56
Diluted earnings per share	$ 0.60	$ 0.56

The earnings and weighted average number of ordinary shares outstanding used in the computation of earnings per share were as follows:

Net Income

	For the Three Months Ended March 31
	2026	2025
Earnings used in the computation of basic and diluted earnings per share	$ 45,035	$ 44,023

Weighted average number of ordinary shares outstanding (in thousands of shares)

	For the Three Months Ended March 31
	2026	2025
Weighted average number of ordinary shares used in the computation of basic earnings per share	75,100	78,100
Effect of potentially dilutive ordinary shares: Compensation of employees	439	427
Weighted average number of ordinary shares used in the computation of diluted earnings per share	75,539	78,527

The Group may settle the compensation of employees in cash or shares; therefore, the Group assumes that the entire amount of the compensation will be settled in shares, and the resulting potential shares are included in the weighted average number of shares outstanding used in the computation of diluted earnings per share, as the effect is dilutive. Such dilutive effect of the potential shares is included in the computation of diluted earnings per share until the number of shares to be distributed to employees is resolved in the following year.

28. Capital management

The Group manages its capital to ensure the Group will be able to continue as going concerns with a capital structure that is most suitable for the Group's current operation and development and make good use of various equity and debt instruments to provide the Group with capital required for operating plans, while maximizing the return to stakeholders.

The capital structure of the Group consists of net debt and equity attributable to owners of the Company.

The Group is not subject to any externally imposed capital requirements.

29. Financial instruments

a. Fair value of financial instruments not measured at fair value

For financial instruments not measured at fair value, that maturities are near or that future receipt or payment amounts approximate their carrying amounts, their fair values are estimated based on their carrying amounts as of the consolidated balance sheet date.

b. Fair value of financial instruments measured at fair value on a recurring basis

1) Fair value hierarchy

March 31, 2026

	Level 1	Level 2	Level 3	Total
Financial assets at FVTPL
Domestic unlisted shares	$ -	$ -	$ -	$ -
Derivatives	$ -	$ 41	$ -	$ 41
	$ -	$ 41	$ -	$ 41
Financial assets at FVTOCI
Investment in equity instruments
Domestic unlisted shares	$ -	$ -	$ 4,294	$ 4,294
Financial liabilities at FVTPL
Derivatives	$ -	$ 3,026	$ -	$ 3,026
December 31, 2025
	Level 1	Level 2	Level 3	Total
Financial assets at FVTPL
Domestic unlisted shares	$ -	$ -	$ -	$ -
Derivatives	$ -	$ 140	$ -	$ 140
	$ -	$ 140	$ -	$ 140
Financial assets at FVTOCI
Investment in equity instruments
Domestic unlisted shares	$ -	$ -	$ 5,550	$ 5,550
Financial liabilities at FVTPL
Derivatives	$ -	$ 2,077	$ -	$ 2,077
March 31, 2025
	Level 1	Level 2	Level 3	Total
Financial assets at FVTPL
Domestic unlisted shares	$ -	$ -	$ -	$ -
Financial assets at FVTOCI
Investment in equity instruments
Domestic unlisted shares	$ -	$ -	$ 5,719	$ 5,719
Financial liabilities at FVTPL
Derivatives	$ -	$ 4,019	$ -	$ 4,019

There were no transfers between Levels 1 and 2 in the current and prior years

31 -

2) Reconciliation of Level 3 fair value measurements of financial instruments

For the Three Months Ended March 31, 2026

Financial assets	Financial Assets at FVTPL	Financial Assets at FVTOCI	Total
Financial assets	Equity instruments	Equity instruments	Total
Balance on January 1	$ -	$ 5,550	$ 5,550
Recognized in other comprehensive income (included in unrealized valuation gain (loss) on financial assets at FVTOCI)	-	(1,256)	(1,256)
Balance on March 31	$ -	$ 4,294	$ 4,294

For the Three Months Ended March 31, 2025

Financial assets	Financial Assets at FVTPL	Financial Assets at FVTOCI	Total
Financial assets	Equity instruments	Equity instruments	Total
Balance on January 1	$ -	$ 5,032	$ 5,032
Recognized in other comprehensive income (included in unrealized valuation gain (loss) on financial assets at FVTOCI)	-	687	687
Balance on March 31	$ -	$ 5,719	$ 5,719

3) Valuation techniques and inputs applied for Level 2 fair value measurement

Financial Instrument	Valuation Technique and Inputs
Derivatives - foreign exchange forward contracts and foreign exchange swap contracts	Discounted cash flow: Future cash flows are estimated based on observable forward exchange rates at the end of the period and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

4) Valuation techniques and inputs applied for Level 3 fair value measurement

The domestic unlisted shares held by the Group and there was no market value for reference; therefore, the valuation method was adopted.

c. Categories of financial instruments

	March 31, 2026	December 31, 2025	March 31, 2025
Financial assets
FVTPL
Mandatorily measured as at FVTPL	$ 41	$ 140	$ -
Financial assets at amortized cost
Cash and cash equivalents	992,295	1,024,524	1,365,282
Accounts receivable	701,802	713,808	661,947
Accounts receivable from related parties	22,181	27,088	26,569
			(Continued)

	March 31, 2026	December 31, 2025	March 31, 2025
Other receivables	$ 4,467	$ 9,131	$ 2,235
Other receivables from related parties	13,449	10,544	11,385
Restricted assets (accounted for as other current assets)	2,000	2,000	-
Financial assets at amortized cost - non-current	1,054	1,054	-
Refundable deposits	3,524	3,432	9,425
Financial assets FVTOCI
Equity instruments	4,294	5,550	5,719
Financial liabilities
FVTPL
Held for trading	3,026	2,077	4,019
Amortized cost
Short-term borrowings	37,059	35,962	45,787
Accounts payable	490,457	519,355	399,568
Accounts payable from related parties	13,928	8,835	5,844
Other payables	415,015	225,801	409,280
Other payables from related parties	196,213	96,662	132,967
Guarantee deposits received	93	90	489

d. Financial risk management objectives and policies

The financial risks related to the operating activities of the Group are market risk, credit risk and liquidity risk. Except for market risk, which is affected by external factors and is unpredictable, the remaining two risks can be generally controlled or eliminated through internal control or operating procedures. Therefore, in response to changes in market risks, the Group uses appropriate financial instrument operations to reduce the adverse effects that market risks may have on the Group's financial position and financial performance.

1) Market risk

The Group's activities exposed it primarily to the market risks include foreign currency exchange rates and interest rates.

a) Foreign currency risk

The Group have foreign currency denominated sales and purchases, which expose to foreign currency risk. Exchange rate exposures are managed within approved policy parameters utilizing foreign exchange forward contracts.

The carrying amounts of the Group's foreign currency denominated monetary assets and monetary liabilities (including those eliminated on consolidation) at the end of the period are set out in Note 32.

Sensitivity analysis

The Group is mainly exposed to the U.S. dollars.

The following table details the Group's sensitivity to a 1% increase and decrease in each functional currency against the relevant foreign currencies. The sensitivity analysis included only outstanding foreign currency denominated monetary items and foreign exchange forward contracts designated as cash flow hedges and adjusts their translation at the end of the period

for a 1% change in foreign currency rates. A positive number below indicates an increase/a decrease in pre-tax profit associated with each functional currency strengthening 1% against the relevant currency. For a 1% weakening of each functional currency against the relevant currency, there would be an equal and opposite impact on pre-tax profit, and the balances below would be negative.

	Impact of U.S. dollars
	For the Three Months Ended March 31
	2026	2025
Profit and loss	$ (5,006)	$ (4,546)

b) Interest rate risk

The Group's risk of changes in interest rates mainly comes from short-term borrowings and long-term borrowings with fixed and floating interest rates. Changes in market interest rates will change the effective interest rate of borrowings, resulting in the risk of changes in the future fair value and cash flow.

The carrying amounts of the Group's financial assets and financial liabilities with exposure to interest rates at the end of the period were as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Fair value interest rate risk
Financial assets	$ 446,454	$ 454,654	$ 634,636
Financial liabilities	58,792	61,515	62,921
Cash flow interest rate risk
Financial assets	548,514	572,460	730,654
Financial liabilities	18,529	17,981	22,893

Sensitivity analysis

The sensitivity analysis below was determined based on the Group's exposure to interest rates for non-derivative instruments at the end of the reporting period. For floating rate liabilities, the analysis was prepared assuming the amount of each liability outstanding at the end of the period was outstanding for the whole year.

If interest rates had been 1% basis points higher/lower and all other variables were held constant, the Group's pre-tax profit for the three months ended March 31, 2026 and 2025 would have decreased/increased by $1,325 thousand and $1,769 thousand, respectively.

2) Credit risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the group. At the end of the period, the Group's maximum exposure to credit risk, due to the failure of the counterparty to discharge its obligation, could be equal to the carrying amount of the respective recognized financial assets as stated in the consolidated balance sheets.

To mitigate credit risk, the Group's management has assigned a dedicated team to be responsible for credit limit determination, credit approval and other monitoring procedures to ensure that appropriate actions have been taken in the recovery of overdue receivables. In addition, the Group reviews the recoverable amounts of amounts receivable on a case-by-case basis on the balance sheet date to ensure that appropriate impairment losses have been provided for uncollectible amounts

receivable. Accordingly, the Group's management considers that the Group's credit risk has been significantly reduced.

3) Liquidity risk

The Group maintains sufficient cash and cash equivalents to meet the cash requirements for operating activities through accounts and financing management and reduces the impact of cash flow fluctuations. The Group's Finance Department monitors the use of bank financing limits at all times and ensures compliance with the terms of borrowing contracts.

Liquidity and interest rate risk tables for non-derivative financial liabilities

The following table details the Group's remaining contractual maturities for its non-derivative financial liabilities with agreed upon repayment periods. The table has been drawn up based on the undiscounted cash flows of financial liabilities from the earliest date on which the Group can be required to pay. The table includes both interest and principal cash flows. Specifically, bank loans with a repayment on demand clause were included in the earliest time band regardless of the probability of the banks choosing to exercise their rights. The maturity dates for other non-derivative financial liabilities were based on the agreed upon repayment dates

To the extent that interest flows are at floating rates, the undiscounted amount was derived from the interest rate curve at the end of the period.

The current portion of non-interest-bearing financial liabilities is due within one year. These liabilities are not subject to any contractual obligations requiring immediate settlement. The non-current financial liabilities primarily comprise guarantee deposits received from customers, which serve as credit collateral. These deposits do not have specified maturity dates.

March 31, 2026

	Within 1 Year	1-5 Years
Non-derivative financial liabilities
Lease liabilities	$ 14,139	$ 27,804
Variable interest rate instruments	18,667	-
Fixed interest rate instruments	18,624	-
	$ 51,430	$ 30,707
December 31, 2025
	Within 1 Year	1-5 Years
Non-derivative financial liabilities
Lease liabilities	$ 14,771	$ 30,707
Variable interest rate instruments	18,241	-
Fixed interest rate instruments	18,177	-
	$ 51,189	$ 30,707
March 31, 2025
	Within 1 Year	1-5 Years
Non-derivative financial liabilities
Lease liabilities	$ 11,656	$ 30,468
Variable interest rate instruments	23,048	-
Fixed interest rate instruments	23,047	-
	$ 57,751	$ 30,468

The amounts included above for variable interest rate instruments for non-derivative financial liabilities are subject to change if changes in variable interest rates differ from those estimates of interest rates determined at the end of the period.

30. Related party transactions

The Company's parent is Qisda Corporation, which held 32.35%, 32.35% and 31.11% of the ordinary shares of the Company at March 31, 2026, December 31 and March 31, 2025, respectively.

Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Besides information disclosed elsewhere in the other notes, details of transactions between the Group and other related parties are disclosed as follows.

a. Related parties and their relationship with the Group

Related Party	Relationship with the Group
Qisda Corporation	Parent company
Darfon Electronics Corp.	A corporate Director who values the parent company by using the equity method
AUO Display Plus Corporation	A subsidiary of AUO Corporation
DFI Inc.	Sister company
Qisda (Suzhou) Co., Ltd.	Sister company
Qisda Optronics (Suzhou) Co., Ltd.	Sister company
Qisda Electronics (Suzhou) Co. Ltd.	Sister company
Qisda Precision Industry (SuZhou) Co., Ltd.	Sister company
Qisda Vietnam Co.,Ltd.	Sister company
BenQ Asia Pacific Corp.	Sister company
BenQ Material Corp.	Sister company
BenQ Healthcare Corporation	Sister company
BenQ Medical Technology Corporation	Sister company
BenQ Materials (Suzhou) Corp.	Sister company
Global Intelligence Network Co., Ltd.	Sister company
Simula Technology Inc.	Sister company
Metaguru Corporation	Sister company
Golden Spirit Co., Ltd.	Sister company
Concord Medical Co., Ltd	Sister company
Action Star Technology Co., Ltd.	Sister company
Norbel Baby Co., Ltd.	Sister company
Darly Venture Inc.	Sister company
Darly2 Venture, Inc.	Sister company
DMC Components International, LLC	Associate
The Linden Group Corp.	Associate
BenQ (Suzhou) Foundation	Substantial related party
Aplex Technology Inc.	Substantial related party
Gene Chen	Substantial related party

b. Operating revenue

Related Party Category	For the Three Months Ended March 31
Related Party Category	2026	2025
Parent company	$ 272	$ 451
Sister company	2,443	3,188
Associate	22,748	22,726
Substantial related party	124	496
	$ 25,587	$ 26,861

As most of the Group's transactions with the abovementioned related parties are customized products with no comparable products, the prices are negotiated by both parties.

c. Purchases

Related Party Category	For the Three Months Ended March 31
Related Party Category	2026	2025
Parent company	$ 207	$ -
A corporate Director who values the parent company by using the equity method	6	-
A subsidiary of AUO Corporation	15,114	6,924
Sister company	97	1,249
	$ 15,424	$ 8,173

As most of the transactions with the abovementioned related parties are raw materials required by customized products with no comparable products, the prices are negotiated by both parties.

d Receivables from related parties

Item	Related Party Category/Name	March 31, 2026	December 31, 2025	March 31, 2025
Accounts receivables	Parent company	$ 260	$ 245	$ 464
	Sister company	2,899	9,034	2,879
	Associate	18,890	17,519	22,991
	Substantial related party	132	290	235
		$ 22,181	$ 27,088	$ 26,569
Other receivables	Sister company	$ 13,344	$ 10,441	$ 11,281
	Associate	105	103	104
		$ 13,449	$ 10,544	$ 11,385

The outstanding accounts receivable from related parties are unsecured. For the three months ended March 31, 2026 and 2025, no impairment losses were recognized for trade receivables from related parties.

e. Payables to related parties

Item	Related Party Category	March 31, 2026	December 31, 2025	March 31, 2025
Accounts payable	Parent company	$ 133	$ 89	$ -
	A corporate Director who values the parent company by using the equity method	6	1	-
	A subsidiary of AUO Corporation	13,557	8,516	4,557
	Sister company	232	229	1,287
		$ 13,928	$ 8,835	$ 5,844
Other payables	Parent company (Note 1)	$ 156,302	$ 81,463	$ 103,711
	Sister company (Note 1)	30,788	9,048	24,358
	Associate	9,123	6,151	4,898
		$ 196,213	$ 96,662	$ 132,967

The outstanding accounts payable to related parties are unsecured.

Note 1: As of March 31, 2026 and 2025, other payables included dividend payable both amounting to $93,472 thousand.

f. Contract liabilities

Related Party Category	March 31, 2026	December 31, 2025	March 31, 2025
Associate	$ 95	$ 79	$ -

g. Prepayments (accounted for as other current and non-current assets)

Related Party Category	March 31, 2026	December 31, 2025	March 31, 2025
Sister company	$ 1,417	$ 1,568	$ 178

h. Lease agreement

Item	Related Party Category	March 31, 2026	December 31, 2025	March 31, 2025
Lease liabilities	Parent company	$ 9,475	$ 10,195	$ 150

Item	Related Party Category	For the Three Months Ended March 31
Item	Related Party Category	2026	2025
Interest expenses (accounted for as finance cost)	Parent company	$ 65	$ 2

The Group rented the Taoyuan Office from the parent company in November 2021 and the Taoyuan Plant from the parent company in May 2020. The lease terms are 3.5 years and 5 years, respectively, and both leases expired in May 2025. The Group renewed the lease agreements for the Taoyuan office and plant in May 2025. The lease term is 4 years. The rental is based on the rental level of similar assets, and it pays a fixed lease payment monthly according to the lease contract.

i. Other related party transactions

Related Party Category/Name	For the Three Months Ended March 31
Related Party Category/Name	2026	2025
Operating cost
Parent company (Note 2)	$ 10,987	$ 1,859
A subsidiary of AUO Corporation	-	47
Sister company	113	323
Associate	64	3
	$ 11,164	$ 2,232
Operating cost - Processing fee
Parent company	$ 2,860	$ 8,221
Sister company	1,578	336
	$ 4,438	$ 8,557
Operating expenses
Parent company (Note 2)	$ 201	$ 669
A subsidiary of AUO Corporation	-	14
Sister company	392	289
Associate	17	1,329
Substantial related party	-	22
	$ 610	$ 2,323
Operating expenses - Commission expense
Associate	$ 6,376	$ 3,569
Other income
Associate	$ 113	$ -
Substantial related party
Gene Chen	-	2,120
	$ 113	$ 2,120

Note 2: As the parent company provided partial management services to the Group, the management expenses recognized for the three months ended March 31, 2026 and 2025 were $11,188 thousand and $2,528 thousand, respectively.

Commission expenses are calculated based on the rates agreed upon in contracts and are paid only after the Group has received the relevant accounts receivable for sales of goods as an agent.

j. Remuneration of key management personnel

	For the Three Months Ended March 31
	2026	2025
Short-term employee benefits	$ 9,967	$ 10,454
Post-employment benefits	54	54
	$ 10,021	$ 10,508

The remuneration of directors and key executives, as determined by the remuneration committee, is based on the performance of individuals and market trends.

Pledged assets

The following assets of the Group have been pledged as the collateral for the collection of business taxes after the release of the imported goods by customs:

	March 31, 2026	December 31, 2025	March 31, 2025
Financial assets at amortized cost - non-current	$ 1,054	$ 1,054	$ -
Restricted assets (accounted for as other current assets)	2,000	2,000	-
Refundable deposits (accounted for as other non-current assets)	500	500	1,536
	$ 3,554	$ 3,554	$ 1,536

Significant assets and liabilities denominated in foreign currencies

The Group’s significant financial assets and liabilities denominated in foreign currencies aggregated by the foreign currencies other than functional currencies of the entities in the Group and the related exchange rates between the foreign currencies and the respective functional currencies were as follows:

March 31, 2026

	Foreign Currency	Exchange Rate		Carrying Amount
Financial assets
Monetary items
USD	$ 28,129	31.9950	(USD: NTD)	$ 900,002
USD	11,845	6.9068	(USD: CNY)	378,988
Non-monetary items
Investment accounted for using the equity method
USD	299	31.9950	(USD: NTD)	9,566
Financial liabilities
Monetary items
USD	21,759	31.9950	(USD: NTD)	696,194
USD	2,570	6.9068	(USD: CNY)	82,215

December 31, 2025

	Foreign Currency	Exchange Rate		Carrying Amount
Financial assets
Monetary items
USD	$ 27,953	31.4300	(USD: NTD)	$ 878,552
USD	11,378	6.9919	(USD: CNY)	357,601
Non-monetary items
Investment accounted for using the equity method
USD	306	31.4300	(USD: NTD)	9,630
Financial liabilities
Monetary items
USD	23,177	31.4300	(USD: NTD)	728,453
USD	2,550	6.9919	(USD: CNY)	80,160

^{}[] March 31, 2025

	Foreign Currency	Exchange Rate		Carrying Amount
Financial assets
Monetary items
USD	$ 25,273	33.2050	(USD: NTD)	$ 839,173
USD	9,720	7.2521	(USD: CNY)	322,771
Non-monetary items
Investment accounted for using the equity method
USD	227	33.2050	(USD: NTD)	7,551
Financial liabilities
Monetary items
USD	19,242	33.2050	(USD: NTD)	639,094
USD	2,055	7.2521	(USD: CNY)	68,234

For the three months ended March 31, 2026 and 2025, realized and unrealized net foreign exchange gains were $8,692 thousand and $6,915 thousand, respectively. It is impractical to disclose net foreign exchange gains (losses) by each significant foreign currency due to the variety of the foreign currency transactions.

33. Separately disclosed items

a. Information on significant transactions:

1) Financing provided to others: None.
2) Endorsements/guarantees provided: None.
3) Significant marketable securities held (excluding investments in subsidiaries, associates and joint ventures): None.
4) Total purchases from or sales to related parties amounting to at least NT$100 million or 20% of the paid-in capital: Table 1.
5) Receivables from related parties amounting to at least NT$100 million or 20% of the paid-in capital: Table 2.
6) Others: Intercompany relationships and significant intercompany transactions: Table 3.

b. Information on investees: Table 4.

c. Information on investments in mainland China:

1) Information on any investee company in mainland China, showing the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, ownership percentage, net income of investees, investment income or loss, carrying amount of the investment at the end of the period, repatriations of investment income, and limit on the amount of investment in the mainland China area: Table 5.
2) Any of the following significant transactions with investee companies in mainland China, either directly or indirectly through a third party, and their prices, payment terms, and unrealized gains or losses: Table 6.

a) The amount and percentage of purchases and the balance and percentage of the related payables at the end of the period
b) The amount and percentage of sales and the balance and percentage of the related receivables at the end of the period
c) The amount of property transactions and the amount of the resultant gains or losses
d) The balance of negotiable instrument endorsements or guarantees or pledges of collateral at the end of the period and the purposes
e) The highest balance, the ending balance, the interest rate range, and total current period interest with respect to the financing of funds
f) Other transactions that have a material effect on the profit or loss for the year or on the financial position, such as the rendering or receipt of services

34. Segment information

The Group’s chief operating decision maker allocates resources and assesses performance based on financial information categorized by product lines. The LCD module segment and the display module segment are identified as separate operating segments by the chief operating decision maker.

a. Segment revenue and results

The following was an analysis of the Group’s revenue and results by reportable segments:

For the Three Months Ended March 31, 2026

	LCD Module Segment	Display Module Segment	Total
Revenue from external customers	$ 646,760	$ 222,900	$ 869,660
Inter-segment income	2,360	-	2,360
Segment revenue	649,120	222,900	872,020
Eliminations	(2,360)	-	(2,360)
Consolidated revenue	$ 646,760	$ 222,900	$ 869,660
Segment income	$ 35,071	$ 23,937	$ 59,008
Interest income			1,755
Other income			340
Other gains and losses			928
Finance cost			(677)
Share of profit or loss of associates			(370)
Profit before tax			$ 60,984

^{}[] For the Three Months Ended March 31, 2025

	LCD Module Segment	Display Module Segment	Total
Revenue from external customers	$ 609,277	$ 207,107	$ 816,384
Inter-segment revenue	1,876	3	1,879
Segment revenue	611,153	207,110	818,263
Eliminations	(1,876)	(3)	(1,879)
Consolidated revenue	$ 609,277	$ 207,107	$ 816,384
Segment income	$ 45,607	$ 26,018	$ 71,625
Interest income			2,067
Other income			2,944
Other gains and losses			(1,567)
Finance cost			(616)
Share of profit or loss of associates			(1,351)
Profit before tax			$ 73,102

Inter-segment revenue was accounted for according to market prices.

Segment profit represents the profit before tax earned by each segment without share of profit of associates, interest income, other income, exchange gains or losses, valuation gains or losses on financial instruments, finance costs and income tax expense. This was the measure reported to the chief operating decision maker for the purpose of resource allocation and assessment of segment performance.

b. Total segment total assets and liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Segment assets
LCD Module Segment	$ 1,896,783	$ 1,885,073	$ 2,024,727
Display Module Segment	1,751,313	1,727,215	1,725,059
Unallocated assets	67,901	67,322	63,535
Consolidated total assets	$ 3,715,997	$ 3,679,610	$ 3,813,321
Segment liabilities
LCD Module Segment	$ 901,328	$ 720,182	$ 873,059
Display Module Segment	374,813	295,892	294,270
Unallocated liabilities	97,413	95,225	111,055
Consolidated total liabilities	$ 1,373,554	$ 1,111,299	$ 1,278,384

For the purpose of monitoring segment performance and allocating resources between segments:

(1) All assets were allocated to reportable segments other than interests in associates accounted for using the equity method, and current and deferred tax assets. Goodwill was allocated to the reportable segments. Assets used jointly by reportable segments were allocated on the basis of the revenue earned by individual reportable segments; and

(2) All liabilities were allocated to reportable segments other than credit balance of investment accounted for using the equity method, current and deferred tax liabilities. Liabilities for which reportable segments are jointly liable were allocated in proportion to segment assets.

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Total purchases from or sales to related parties amounting to at least NT$100 million or 20% of the paid-in capital
^{}[] For the Three Months Ended March 31, 2026
^{}[] (In Thousands of New Taiwan Dollars)

Table 1

Company Name	Related Party	Relationship	Transaction Details				Abnormal Transaction		Notes/Accounts Receivable (Payable)		Note
Company Name	Related Party	Relationship	Purchases/ sales	Amount	% of Total (Note 1)	Payment Terms	Unit price	Payment Terms	Ending Balance	% of Total	Note
The Company	Data Image (Suzhou) Corporation	Subsidiary	Processing fees	$ (276,607)	(95)	To be determined subject to the capital status	Based on the agreed prices	To be determined subject to the capital status	$ (373,966)	(68)
Data Image (Suzhou) Corporation	The Company	Parent company	Processing income	276,607	97	To be determined subject to the capital status	Based on the agreed prices	To be determined subject to the capital status	373,966	99

Note 1: The processing fees are calculated as a percentage of the total manufacturing expenses.
Note 2: Transactions between Group have been fully written off when preparing the consolidated financial statements.

44 -

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Receivables from Related Parties Amounting to at least NT$100 million or 20% of the Paid-in Capital
^{}[] March 31, 2026
^{}[] (In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Table 2

Company Name	Related Party	Relationship	Ending Balance	Turnover Rate	Overdue		Amount Received in Subsequent Period	Allowance for Impairment Loss
					Amount	Actions Taken
Data Image (Suzhou) Corporation	The Company	Parent company	$ 373,966	2.68	$ -	—	$ 185,353	$ -

Note: Transactions between Group have been fully written off when preparing the consolidated financial statements.

45 -

^{}[] Data Image Corporation and Its Subsidiaries
^{}[] Intercompany relationships and significant Intercompany transactions
^{}[] For the Three Months Ended March 31, 2026
^{}[] (In Thousands of New Taiwan Dollars)

Table 3

No.	Investee Company	Counterparty	Relationship (Note 1)	Transaction Details
No.	Investee Company	Counterparty	Relationship (Note 1)	Financial Statement Accounts	Amount	Payment Terms	% of Total Sales or Assets
0	The Company	Data Image (Suzhou) Corporation	1	Accounts payable from related parties	$ (373,966)	—	10%
				Commissioned processing fees	276,607	Note 2	32%
1	Data Image (Suzhou) Corporation	The Company	2	Processing income	(276,607)	Note 2	32%
				Accounts receivable from related parties	373,966	—	10%

Note 1: There are two types of relationships with the trader: 1. The Company to a subsidiary; 2. A subsidiary to the Company; 3. A subsidiary to another subsidiary.
Note 2: The Company sells raw materials and semi-finished products to Data Image (Suzhou) Corporation, and then it purchases partial finished products and semi-finished products from the company to sell to customers. As the processing is without imported materials, the related sales revenue is expressed as a net amount.
Note 3: Transactions between Group have been fully written off when preparing the consolidated financial statements.
Note 4: Business relationships and significant transactions that reach at least 1% of the consolidated operating revenue or total assets of the Group shall be disclosed.

46 -

Data Image Corporation and Its Subsidiaries

Information on Investees

For the Three Months Ended March 31, 2026

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Table 4

Investor Company	Investee Company	Location	Main Businesses and Products	Original Investment Amount		As of March 31, 2026			Net Income (Loss) of the Investee	Share of Profit (Loss)	Note
Investor Company	Investee Company	Location	Main Businesses and Products	March 31, 2026	December 31, 2025	Number of shares	Ratio (%)	Carrying amount	Net Income (Loss) of the Investee	Share of Profit (Loss)	Note
The Company	Data Image (MAURITIUS) Corporation	Mauritius	Investment	$ 518,381	$ 518,381	20,215,000	100.00	$ 564,806	$ (2,811)	$ (2,811)	—
	DIVA Laboratories, Ltd.	Taiwan	Medical equipment manufacturing and sales	638,740	638,740	21,273,122	36.26	582,011	24,782	7,325	Note 1
	DMC Components International, LLC	Orlando, USA	Sales agency	24,304	24,304	300,000	30.00	7,516	(1,233)	(370)	Note 2
DIVA Laboratories, Ltd.	DIVA Laboratories GmbH	Germany	Sales of monitor	25,092	25,092	-	100.00	814	(34)	(34)	-
	DIVA Laboratories U.S., LLC	USA	Sales of monitor	35,858	35,858	-	100.00	19,748	(1,919)	(1,919)	-
	Diva Capital Inc.	Samoa	Reinvestment	52,908	52,908	-	100.00	10,197	396	396	Note 3
	The Linden Group Corp.	USA	Sales of monitor	30,015	30,015	-	19.00	2,050	-	-	Notes 4 and 5
Diva Capital Inc.	Diva Holding Inc.	Samoa	Reinvestment	52,598	52,598	-	100.00	10,314	396	Note 6	-

Note 1: The difference between the profit and loss of the investee recognized based on the shareholding ratio in the current year and the investment gain or loss recognized in the current year is the effect of the fair value of the investee's assets being higher than the book value of the amortization.
Note 2: The carrying amount deducted the unrealized gain on downstream transactions of $225 thousand.
Note 3: The carrying amount deducted the unrealized gain on downstream transactions of $119 thousand.
Note 4: The carrying amount deducted the unrealized gain on downstream transactions of $1,507 thousand.
Note 5: DIVA Laboratories, Ltd. had accumulated $25,787 thousand of impairment loss on the investment in The Linden Group Corp. accounted for using the equity method.
Note 6: The profit or loss of the investee has been included in its investees. To avoid confusion, it is not expressed otherwise presented in these financial statements.
Note 7: The investment gain or loss between investees, the long-term equity investment of the investees, and the net worth of the equity of the investees were fully written off when the consolidated financial statements were prepared.

Data Image Corporation and Its Subsidiaries

Information on Investments in Mainland China

For the Three Months Ended March 31, 2026

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Table 5

Investee Company

Main Businesses and Products

Paid-in capital

Method of Investment

Accumulated Outward Remittance for Investment from Taiwan at the Beginning of Year

Remittance of Funds

Accumulated Outward Remittance for Investment from Taiwan at the End of Period

Net Income (Loss) of the Investee

Ownership of Direct or Indirect Investment (%)

Investment Gain (Loss) (Note 1)

Carrying Amount on the End of Period (Note 1)

Accumulated Repatriation of Investment Income at the End of Period

Outward

Inward

Data Image (Suzhou) Corporation

Manufacturing, processing, and sale of LCD touch modules and LCD modules

$ 534,081 (USD 16,300 thousand)

An investee in Mainland China through investment in the establishment of Data Image (MAURITIUS) Corporation in a third region

$ 511,884 (USD 15,654 thousand)

$ -

$ 511,884 (USD 15,654 thousand)

$ (2,832) (RMB (626) thousand)

100%

$ (2,832) (RMB (626) thousand)

$ 563,652 (RMB 121,676 thousand)

$ -

Suzhou Diva Lab. Inc.

Medical equipment wholesale, import and export business

$ 52,643 (USD 1,725 thousand)

Diva Capital Inc., a 100% owned third region subsidiary, reinvested in a third region company Diva Holding Inc., and reinvested in a mainland China company

$ 52,643 (USD 1,725 thousand)

$ 399 (RMB 88 thousand)

100%

$ 399 (RMB 88 thousand)

$ 10,284 (RMB 2,220 thousand)

Investor	Accumulated Outward Remittance for Investments in Mainland China at the End of the Period	Investment Amount Authorized by the Investment Commission, MOEA	Upper Limit on the Amount of Investments Stipulated by the Investment Commission, MOEA
The Company	USD 15,654 thousand	USD 16,952 thousand	$ 1,405,466 (Note 2)
DIVA Laboratories, Ltd.	USD 1,725 thousand	USD 2,000 thousand (Note 3)	$ 561,641 (Note 4)

Note 1: It was recognized based on the financial statements reviewed by the parent company's CPAs in Taiwan for the same period.
Note 2: The calculation is based on the limit of 60% of the net worth, according to related regulations from the Investment Commission, MOEA.
Note 3: As of March 31, 2026, DIVA Laboratories, Ltd. had remitted an accumulated investment amount of US$1,725 thousand from Taiwan and an unexecuted investment amount of US$275 thousand.
Note 4: The calculation is based on a limit of 60% of the consolidated net value of DIVA Laboratories, Ltd., according to related regulations from the Investment Commission, MOEA.
Note 5: The investment gain or loss between investees, the long-term equity investment of the investees, and the net worth of the equity of the investees were fully written off when the consolidated financial statements were prepared.

^{}[] Data Image Corporation and Its Subsidiaries

^{}[] Significant Transactions with Investee Companies in Mainland China, Either Directly or Indirectly through a Third Party, and Their Prices, Payment Terms, and Unrealized Gains or Losses

^{}[] For the Three Months Ended March 31, 2026

^{}[] (In Thousands of New Taiwan Dollars,)

Table 6

Investee Company	Transaction type	Purchases/sale		Price	Transaction Details		Notes/Accounts Receivable (Payable)		Unrealized (Gain) Loss	Note
Investee Company	Transaction type	Amount	%	Price	Payment Terms	Comparison with Normal Transaction	Ending Balance	%	Unrealized (Gain) Loss	Note
Data Image (Suzhou) Corporation	Sales	$ 2,170	-	Proceed in accordance with the agreed-upon price	To be determined subject to the capital status	To be determined subject to the capital status	$ -	-	$ -	-
Data Image (Suzhou) Corporation	Processing fee	276,607	95%	Made at the general purchase price	To be determined subject to the capital status	To be determined subject to the capital status	(373,966)	68%	-	(Note 1)

Note 1: The Company sells raw materials and semi-finished products to Data Image (Suzhou) Corporation, and then it purchases partial finished products and semi-finished products from the company to sell to customers. As the processing is without imported materials, the related sales revenue and cost are expressed at a net amount.
Note 2: Transactions between Group have been fully written off when preparing the consolidated financial statements.

49 -

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Data Image Corporation — Interim / Quarterly Report 2026

52303_rns_2026-07-09_3b8beb60-52c3-4920-871e-9d8ea3bdc361.pdf

Data Image Corporation and Subsidiaries

Notice to Readers

Data Image Corporation and Its Subsidiaries

Consolidated Statements of Cash Flows

4. Summary of material accounting policy information

a. Statement of compliance

6. Cash and cash equivalents

7. Financial instruments at fair value through profit or loss

9. Financial assets at amortized cost

10. Accounts receivable and other receivables

March 31, 2026

December 31, 2025

March 31, 2025

b. Other receivables – Others

11. Inventories

12. Subsidiaries

13. Investment accounted for using the equity method

Investment in associates

Associates that are not individually material

14. Property, plant and equipment

15. Lease arrangements

17. Intangible assets

18. Other assets

19. Borrowings

20. Accounts payable

21. Other payables

22. Retirement benefit plans

23. Equity

Accrual rate

Amount

Amount

26. Income tax

27. Earnings per share

28. Capital management

29. Financial instruments

3) Liquidity risk

Liquidity and interest rate risk tables for non-derivative financial liabilities

30. Related party transactions

33. Separately disclosed items

34. Segment information

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Data Image Corporation Interim / Quarterly Report 2026